French General Tax Code
In forceI.-Par délibération prise dans les conditions prévues au VI de l'article 1639 A bis, les organes délibérants des communes ou des établissements publics de coopération intercommunale à fiscalité propre, les conseils départementaux et le conseil régional d'Ile-de-France peuvent exonérer de la taxe d'aménagement partiellement ou totalement, pour la part revenant, chacune des catégories de construction ou aménagement suivantes:
1° Residential and accommodation premises mentioned in 1° of the I of article 1635 quater I which do not benefit from the exemption provided for in 2° of the I of article 1635 quater D;
2° Within the limit of 50% of their surface area, the surface areas of premises used as a main residence that do not benefit from the allowance mentioned in 2° of I of Article 1635 quater I and that are financed using the non-interest-bearing loan provided for in Article L. 31-10-1 of the Construction and Housing Code;
3° The industrial and craft premises mentioned in 3° of the I of Article 1635 quater I;
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4° Retail businesses with a sales area of less than 400 square metres;
> 5° Listed or registered buildings
5° Buildings listed or registered as historic monuments;
> Garden sheds, carports, etc.
6° Garden sheds, garden greenhouses for non-professional use with a surface area of less than or equal to 20 square metres, dovecotes and dovecotes subject to prior declaration;
7° The nursing homes referred to in Article L. 6323-3 of the Public Health Code.
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II.- The low-cost housing bodies referred to in article L. 411-2 of the French Construction and Housing Code, the semi-public companies referred to in article L. 481-1 of the same code and the limited companies for the coordination of low-cost housing bodies referred to in article L. 423-1-1 of the same code are exempt under 1° of I of this article:
For the construction or development of new buildings, the following exemptions apply
1° For buildings or developments carried out as a service of general interest as defined in the ninth to thirteenth paragraphs of article L. 411-2 of the French Construction and Housing Code;
> For other buildings or developments carried out as a service of general interest as defined in the ninth to thirteenth paragraphs of article L. 411-2 of the French Construction and Housing Code
2° For other constructions or developments, subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
The benefit of the exemption provided for in 3°, 4° and 7° of I of this article is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
III -For planning permission issued from 1st January 2017, the exemptions adopted by the Lyon metropolitan authority apply simultaneously to the share of the development tax collected pursuant to 1° of 1 of IX of article 1379-0 bis of the present code and to that to which it is entitled pursuant to II of article 1586.
IV.-For planning permission issued from 1 January 2020, the exemptions adopted by the City of Paris relating to the share of development tax collected in application of 16° of I of Article 1379 also apply to that due to it in application of II of Article 1586.
